Malta has published Legal Notice 195 of 2026, which contains the Individual Tax Programme Rules, 2026. The rules detail the requirements, benefits, and administrative processes for Malta's individual tax residency programme, including four special tax statuses. Individuals approved for one of the special tax statuses are granted a flat tax rate of 15% on income arising outside Malta that is received in Malta, with other non-qualifying income taxed at a rate of 35%. However, for those with ap…